Topic 100
IRS Help Available
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IRS reference / plain English
IRS Tax Topics, Explained
The IRS publishes dozens of numbered tax topics covering everything from filing basics to retirement and business taxes. We've organized the topics our clients ask about most so you can find plain-English help — and where we've written a deeper guide, we've linked it.
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IRS help available
Topic 101
IRS Services – Volunteer tax assistance, outreach programs, and identity theft
Find IRS services for volunteer help, outreach programs, and identity-theft concerns.
Topic 102
Tax assistance for individuals with disabilities
Learn about tax assistance options for people with disabilities.
Topic 103
Tax help for small businesses and the self-employed
Start with IRS guidance for small businesses and self-employed taxpayers.
Topic 104
Taxpayer Advocate Service – Your voice at the IRS
Understand how the Taxpayer Advocate Service can help when an IRS problem persists.
Topic 105
Armed Forces tax information
Find federal tax information tailored to members of the Armed Forces and situations that can affect their returns.
Topic 107
Tax relief in disaster situations
Review tax relief that may be available after a federally declared disaster.
IRS procedures
Topic 151
Your appeal rights
Understand your right to appeal an IRS decision and how the process works.
Topic 154
Form W-2 and Form 1099-R (What to do if incorrect or not received)
Learn what to do when a Form W-2 or Form 1099-R is missing or contains an error.
Topic 155
Obtaining forms and publications
Find official IRS tax forms and publications when you need the right document or instructions.
Topic 156
How to get a transcript or copy of your tax return
Learn how transcripts and copies of prior returns can help verify filing and income information.
Topic 157
Change your address – How to notify the IRS
See how to tell the IRS about an address change so future correspondence can reach you.
Topic 158
Paying your taxes and ensuring proper credit of payments
Understand how to make a tax payment and check that the IRS credits it to the right account.
Topic 159
How to get a wage and income transcript or copy of Form W-2
Learn how a wage and income transcript can help confirm reported wages and Form W-2 information.
Topic 161
Returning an erroneous refund – Paper check or direct deposit
Understand the steps for returning an IRS refund that was sent to you in error.
Collection
Topic 201
The collection process
See how the IRS collection process works and what a taxpayer can do next.
Topic 202
Tax payment options
Compare common ways to pay a federal tax balance.
Topic 203
Reduced refund
Learn why a federal refund may be reduced and what that can mean for the amount you receive.
Topic 204
Offers in compromise
Learn how an offer in compromise may settle eligible tax debt for less than the full balance.
Topic 206
Dishonored payments
Understand what can happen when a tax payment is dishonored and how to address the balance.
Alternative filing methods
Topic 253
Substitute tax forms
Review how substitute tax forms work when the usual form or filing method is not available.
Topic 254
How to choose a tax return preparer
Use practical questions to evaluate a tax return preparer before sharing your financial information.
Topic 255
Signing your return electronically
Learn what it means to sign a tax return electronically and how electronic signatures fit into filing.
General information
Topic 301
When, how, and where to file
Get the basic IRS roadmap for when, how, and where to file.
Topic 303
Checklist of common errors when preparing your tax return
Use this error checklist to catch common return-preparation problems before filing.
Topic 304
Extensions of time to file your tax return
Understand what a tax extension changes—and what it does not.
Topic 305
Recordkeeping
Learn which tax records to keep and how good documentation can support a filed return.
Topic 306
Penalty for underpayment of estimated tax
Learn why estimated-tax underpayments can create a penalty.
Topic 307
Backup withholding
Understand when backup withholding can affect a payment and what it means for your reported income.
Topic 308
Amended returns
See when an amended return may be needed to correct a filed return.
Topic 309
Roth IRA contributions
Review the IRS rules for contributing to a Roth IRA.
Topic 310
Coverdell Education Savings Accounts
Review the federal tax basics for Coverdell Education Savings Accounts and education saving decisions.
Types of income
Topic 401
Wages and salaries
Understand how wages and salaries are reported and where they fit on an individual return.
Topic 409
Capital gains and losses
Learn how gains and losses from selling investments and property are reported.
Topic 423
401(k) plans
Get an overview of how 401(k) plans fit into tax planning.
Topic 424
Passive activities – Losses and credits
Review how passive activities can affect reported losses and credits.
Topic 425
Stock options
Learn how stock options can create tax reporting questions when an option is exercised or sold.
Topic 427
Traders in securities (Information for Form 1040 or 1040-SR filers)
Review the tax issues traders in securities may face when reporting activity on Form 1040 or 1040-SR.
Topic 429
Receipt of stock in a demutualization
Understand the tax topic that applies when you receive stock as part of a demutualization.
Topic 430
Canceled debt – Is it taxable or not?
Learn when canceled debt can be treated as income and why the facts behind the cancellation matter.
Topic 431
Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt)
Understand what Forms 1099-A and 1099-C report after secured property is acquired, abandoned, or debt is canceled.
Topic 432
Individual retirement arrangements (IRAs)
Compare the federal tax basics for individual retirement arrangements, including IRAs.
Adjustments to income
Topic 451
Alimony and separate maintenance
Review how alimony and separate maintenance payments may be treated for federal tax reporting.
Topic 452
Bad debt deduction
Learn when a debt that becomes worthless may qualify for a bad debt deduction.
Topic 453
Moving expenses for members of the Armed Forces and the Intelligence Community
Find the federal guidance for moving expenses tied to eligible Armed Forces or Intelligence Community service.
Topic 455
Student loan interest deduction
The student loan interest deduction may reduce income for interest paid on qualified student loans; income phase-out limits apply, and eligible taxpayers claim it as an adjustment to income.
Topic 456
Educator expense deduction
Eligible K–12 educators may claim an above-the-line deduction for certain out-of-pocket classroom expenses, subject to an annual cap.
Itemized deductions
Topic 501
Should I itemize?
Use the IRS framework to decide whether itemizing may help your return.
Topic 502
Medical and dental expenses
Review which medical and dental expenses may be considered when figuring itemized deductions.
Topic 503
Deductible taxes
Learn how deductible state, local, and other taxes fit into itemized deductions.
Topic 504
Home mortgage points
Understand what mortgage points are and when they may be considered in figuring deductible interest.
Topic 505
Interest expense
Review how interest expense is treated for federal tax purposes and when a deduction may apply.
Topic 506
Charitable contributions
Review federal rules for deducting eligible charitable gifts.
Topic 508
Business use of home
Learn when a home office may qualify as a business deduction.
Topic 509
Business use of car
Understand the federal deduction rules for business driving.
Topic 510
Business travel expenses
Review deductible travel costs connected to business activity.
Topic 511
Work-related education expenses
Review the rules for work-related education expenses.
Topic 513
Casualty, disaster, and theft losses
Learn how casualty, disaster, and theft losses may affect a return.
Tax computation
Topic 515
Standard deduction
Compare the standard deduction with other ways to reduce taxable income.
Topic 551
Tax and credits figured by the IRS
Understand how the IRS may figure tax and credits when a return needs an IRS calculation.
Topic 552
Tax on a child's investment and other unearned income (Kiddie tax)
The kiddie tax applies to a child's unearned income above the annual threshold, which is generally taxed at the parents' marginal rate and reported on Form 8615.
Topic 553
Self-employment tax
Understand the Social Security and Medicare tax that can apply to self-employed net profit.
Topic 554
Alternative minimum tax
Review the alternative minimum tax and why some taxpayers need to consider this separate calculation.
Topic 556
Additional tax on early distributions from traditional and Roth IRAs
Understand the additional tax that may apply to early distributions from traditional and Roth IRAs.
Topic 557
Additional tax on early distributions from retirement plans other than IRAs
Learn about the additional tax that may apply to early distributions from retirement plans other than IRAs.
Topic 558
Net investment income tax
Review the net investment income tax and the kinds of investment income it addresses.
Topic 559
Additional Medicare Tax
Understand the Additional Medicare Tax topic and when it may matter on top of regular Medicare withholding.
Tax credits
Topic 601
Earned income credit
Check the basic rules for the federal earned income credit.
Topic 602
Child and dependent care credit
Review the credit for qualifying care expenses that let you work or look for work.
Topic 603
Excess Social Security and RRTA tax withheld
Learn what to do when too much Social Security or RRTA tax was withheld during the year.
Topic 608
Retirement savings contributions credit
Learn about the retirement savings contributions credit for eligible taxpayers.
Topic 610
The premium tax credit
Understand the premium tax credit for qualifying health coverage.
IRS notices
Topic 651
Notices – What to do
Use a practical starting point when an IRS notice or letter arrives.
Topic 652
Notice of underreported income – CP2000
Understand a CP2000 underreported-income notice and the response choices it presents.
Topic 653
IRS notices and bills, penalties, and interest charges
Learn how IRS notices, bills, penalties, and interest fit together.
Topic 654
Understanding your CP75 or CP75A Notice Request for Supporting Documentation
Understand what the IRS may request in a CP75 or CP75A supporting-documentation notice.
Basis of assets, depreciation and sale of assets
Topic 701
Sale of your home
Review the federal rules for reporting the sale of a primary home.
Topic 703
Basis of assets
Learn how basis affects gain, loss, and taxable proceeds when an asset is sold.
Topic 704
Depreciation
Understand how depreciation spreads an asset’s cost over time.
Topic 705
Installment sales
Review the rules for reporting a sale when the buyer pays over time.
Employer tax information
Topic 751
Social Security and Medicare withholding rates
Review the Social Security and Medicare withholding rates used in employment tax calculations.
Topic 752
Filing Forms W-2 and W-3
Understand the employer filing responsibilities covered by Forms W-2 and W-3.
Topic 753
Form W-4 – Employee's Withholding Certificate
Understand how Form W-4 tells an employer how much federal income tax to withhold.
A reference, not a substitute for advice. IRS topics are general information. Your filing status, income, records, and New Jersey facts can change the answer.
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